Standard vs itemized deduction calculator 2026
Enter your income and deductible expenses to see which gives you the larger deduction, and by how much.
Amounts are examples — use your own. Enter state and local taxes before the cap, and mortgage interest already limited to the allowed debt.
Which one is better, and why it changed
Every taxpayer who files a return chooses between one flat deduction and the sum of specific expenses, and takes whichever is bigger. In 2026 the flat amount is $16,100 for a single filer and $32,200 for a couple, so itemizing pays only when the allowed total goes beyond that. Two things changed with the 2025 tax law: the cap on state and local taxes went from $10,000 to $40,400, which can bring itemizing back into reach for homeowners in high-tax areas, and charitable gifts now need to clear a 0.5% floor if you itemize, with a small separate deduction for those who do not.
The calculator works through the allowed amount of each item, applies the floors and caps, and compares the two routes. The tables show each step so you can see what is holding the total back.
What is the standard deduction for 2026?
$16,100 for single filers and for married people filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household (IRS Revenue Procedure 2025-32, section 4.14). Each person who is 65 or older, or blind, adds $1,650 ($2,050 if unmarried and not a surviving spouse). A person who is both 65 and blind gets two additions. If someone else can claim you as a dependent, your standard deduction cannot exceed the greater of $1,350 and your earned income plus $450. The calculator takes the extra amount for as many people as you enter (up to 2, or 4 on a joint return).
What can I itemize?
The main itemized deductions are state and local taxes (income or sales tax plus property tax) up to a cap, home mortgage interest, charitable gifts and medical expenses above a share of your income. Mortgage interest counts on acquisition debt of up to $750,000 ($375,000 if married filing separately) for homes bought after December 15, 2017 (IRS Topic 505). Medical and dental costs count only above 7.5% of your AGI (IRS Topic 502). Gifts to charity count only above 0.5% of AGI starting with 2026 (section 170(b)(1)(I)). Other itemized items go in the "other" box; you must work out yourself what qualifies and in what amount.
What is the SALT cap for 2026?
The 2025 tax law raised the cap on the deduction for state and local taxes from $10,000 to $40,400 for 2026 ($40,000 for 2025; the amount is $20,200 if you are married filing separately). The cap then rises 1% a year through 2029 and drops back to $10,000 in 2030. For high earners it shrinks: it falls by 30 cents for each dollar of modified AGI above $505,000 (half that threshold if married filing separately), but never below $10,000 (section 164(b)(7)). For example, a single filer with a modified AGI of $605,000 has a cap of $10,400, and the cap reaches the $10,000 floor at about $606,333. In the default example the taxes are below the cap, so all $12,000 count; in the second example a couple pays $60,000 but may deduct only $40,400, which leaves $19,600 unused. The $10,000 floor for separate filers is $5,000 in our reading of the law (see limits below).
How do I know whether to itemize? The break-even
Itemize if your allowed itemized deductions are larger than your standard deduction. The break-even is therefore simple: add up what counts after the caps and floors and compare with the standard amount for your filing status and age. In the default example, a single filer with an AGI of $100,000 has $12,000 of state and local taxes, $8,000 of mortgage interest, $1,500 of charitable gifts above the floor and $2,500 of medical costs above 7.5% of AGI, a total of $24,000. The standard route is $17,100 (the $16,100 standard deduction plus $1,000 for cash gifts to charity, see the next question). Itemizing wins by $6,900. A head of household with an AGI of $50,000, one person 65 or older, $3,000 of taxes and $5,000 of mortgage interest has $8,000 to itemize against $26,200: the standard deduction wins, and itemizing would need $18,200 more.
Can I deduct charity gifts if I take the standard deduction?
Yes, a little. Under section 170(p), starting with 2026 a taxpayer who does not itemize can deduct cash gifts to qualifying public charities up to $1,000 ($2,000 on a joint return). Gifts to donor-advised funds and to certain supporting organizations do not count, and gifts of property are excluded. The calculator adds this to the standard route from the "cash gifts" box. If you itemize, the gifts instead go through the 0.5% of AGI floor. Because of that floor, some taxpayers who give modest amounts will do better with the standard route plus the small deduction.
Is there a limit on itemized deductions for high incomes?
Yes, from 2026. Section 68, as rewritten by the 2025 law, reduces itemized deductions by 2/37 of the smaller of the itemized deductions and the amount by which taxable income exceeds the start of the 37% bracket. The calculator applies it, estimating taxable income as AGI minus the itemized deductions. A single filer with an AGI of $2,000,000, $10,000 of allowed taxes and $90,000 of allowed gifts has $100,000 of itemized deductions; the reduction is $5,405.41 and $94,594.59 remains. Below the 37% bracket the reduction is zero.
What does this calculator leave out?
It does not check the percentage-of-AGI limits on charitable gifts, which matter mainly for large donors; it treats mortgage interest as an amount you have already limited to the allowed debt; it does not compute the tax itself, state tax deductions, or the new federal deduction for seniors, which is separate from both choices; and it cannot say whether a particular item qualifies. For the tax, use the income tax calculator.
Limits of this method
The statute says the cap is half the applicable limitation amount for married persons filing separately, and that the phase-down cannot leave the cap below $10,000; the text does not say in so many words whether the floor is also halved for a separate return. We treat it as $5,000 for separate filers, which is our reading, and we flag it so you can check the 2026 Schedule A instructions when the IRS publishes them. The SALT phase-down uses modified AGI, which equals AGI unless you exclude foreign income; the calculator uses the AGI you enter. The reduction in section 68 is estimated on a taxable income of AGI minus itemized deductions, without regard to other deductions such as the qualified business income deduction. Choosing to itemize can also matter for state returns, which have their own rules.
An estimate for planning only — not tax advice; your tax return decides. Sources: IRS Revenue Procedure 2025-32, section 4.14 (standard deduction, dependents, aged or blind); 26 U.S.C. §164(b)(6)–(7) (SALT cap and phase-down), §170(b)(1)(I) and (p) (charity floor; deduction without itemizing) and §68 (limit for the 37% bracket); IRS Tax Topics 502 (medical) and 505 (mortgage interest); checked October 27, 2026. Figure your tax in the income tax calculator, see the mortgage side in the mortgage calculator, the property tax in the property tax calculator and your take-home pay in the paycheck calculator. How we check our calculators.